Nonprofit · EIN 52-2445383
SHEET METAL WORKERS LOCAL 88 RETIREE HEALTH PLAN
Tax-exempt · LAS VEGAS, NV 89102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $3,566,572 | $1,608,040 | $1,958,532 | $6,906,906 | $34,713,097 | -$27,806,191 |
| December 31, 2023 | 990 | $2,454,968 | $4,538,474 | -$2,083,506 | $5,929,827 | $35,891,599 | -$29,961,772 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,194,014
- Investment income
- $225,558
- Other revenue
- $1,147,000
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $1,398,939
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $13,243
- Accounting fees
- $37,377
Balance sheet and other
- Total assets, start of year
- $5,929,827
- Total assets, end of year
- $6,906,906
- Total liabilities, end of year
- $34,713,097
- Net assets, end of year
- -$27,806,191
- Publicly traded securities
- $4,626,055
- Gross receipts
- $3,566,572
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2004
- State of legal domicile
- NV
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| GEREMIAH ROBNETT | LABOR TRUSTEE - CO-CHAIR Trustee or director | 1 | $0 | $156,573 | $85,201 |
| BILL BENES | LABOR TRUSTEE Trustee or director | 1 | $0 | $75,198 | $71,367 |
| RON SPEIGLE | LABOR TRUSTEE Trustee or director | 1 | $0 | $72,942 | $70,983 |
| MANDI WILKINS | MANAGEMENT TRUSTEE - CO-CHAIR Trustee or director | 1 | $0 | $0 | $0 |
| SCOTT MCCLURE | MANAGEMENT TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| CARLOS GONZALEZ | MANAGEMENT TRUSTEE - ALTERNATE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| GEREMIAH ROBNETT | LABOR TRUSTEE - CO-CHAIR Trustee or director | 1 | $0 | $146,536 | $80,634 |
| BILL BENES | LABOR TRUSTEE Trustee or director | 1 | $0 | $135,346 | $78,732 |
| MANDI WILKINS | MANAGEMENT TRUSTEE - CO-CH Trustee or director | 1 | $0 | $0 | $0 |
| SCOTT MCCLURE | MANAGEMENT TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| CARLOS GONZALEZ | MANAGEMENT TRUSTEE - ALTER Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2250 S RANCHO DR STE 295, LAS VEGAS, NV 89102-4454
- In care of
- % SMBPAC
- Principal officer (990 for 2024)
- MANDI WILKINS, 2250 S RANCHO DRIVE 295, LAS VEGAS, NV 89102
- Signed the 990
- MANDI WILKINS, TRUSTEE
- Phone
- (702) 734-8601
- Return prepared by
- RUBINBROWN LLP
Mission
TO RECEIVE EMPLOYER CONTRIBUTIONS IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS IN ORDER TO PROVIDE REIMBURSEMENT OF HEALTH CARE COSTS TO MEMBERS OF THE SHEET METAL WORKERS LOCAL UNION 88.
Program accomplishments
- TO RECEIVE EMPLOYER CONTRIBUTIONS IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS IN ORDER TO PROVIDE REIMBURSEMENT OF HEALTH CARE COSTS TO MEMBERS OF THE SHEET METAL WORKERS LOCAL UNION 88.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-2445383
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2005
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $6,906,906
- Income (IRS master file)
- $3,566,572
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $3,566,572 | $1,608,040 | $6,906,906 | IRS |
| 990 | December 2023 | $2,454,968 | $4,538,474 | $5,929,827 | XML |
| 990 | December 2022 | $9,113,844 | $1,084,061 | $4,468,440 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-2445383).
Questions about SHEET METAL WORKERS LOCAL 88 RETIREE HEALTH PLAN
- What is the EIN of SHEET METAL WORKERS LOCAL 88 RETIREE HEALTH PLAN?
- The employer identification number (EIN) of SHEET METAL WORKERS LOCAL 88 RETIREE HEALTH PLAN is 52-2445383.
- Is SHEET METAL WORKERS LOCAL 88 RETIREE HEALTH PLAN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2005.
- Are donations to SHEET METAL WORKERS LOCAL 88 RETIREE HEALTH PLAN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHEET METAL WORKERS LOCAL 88 RETIREE HEALTH PLAN file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SHEET METAL WORKERS LOCAL 88 RETIREE HEALTH PLAN due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHEET METAL WORKERS LOCAL 88 RETIREE HEALTH PLAN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SHEET METAL WORKERS LOCAL 88 RETIREE HEALTH PLAN?
- The 990 for the year ended December 31, 2024 names MANDI WILKINS.
- Who are the officers and directors of SHEET METAL WORKERS LOCAL 88 RETIREE HEALTH PLAN?
- The 990 for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does SHEET METAL WORKERS LOCAL 88 RETIREE HEALTH PLAN have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $3,566,572, expenses of $1,608,040 and total assets of $6,906,906 at year end.
Other nonprofits in LAS VEGAS
- LAS VEGAS METROPOLITAN POLICE DEPT EMPLOYEE HEALTH & WELFARE TRUST EIN 88-0514078 · last filed 990 for 2024
- LAS VEGAS METROPOLITAN POLICE MANG & SUPERV ASSN EMPLOYEE BENEFIT TR EIN 88-0420906 · last filed 990 for 2025
- TEAMSTERS LOCAL 631 CONVENTION INDUSTRY VACATION SAVINGS TR EIN 82-6577059 · last filed 990 for 2025
- BRICKLAYERS AND ALLIED CRAFTWORKERS LOCAL 13 HEALTH BENEFITS FUND EIN 88-0476131 · last filed 990 for 2025
- TEAMSTERS VACATION TRUST FUND EIN 88-0411470 · last filed 990 for 2025
- BRICKLAYERS & ALLIED CRAFTWORKERS LOCAL 13 VACATION FUND EIN 80-6070447 · last filed 990 for 2025
- NORTH LAS VEGAS FIRE FIGHTERS UNION HEALTH AND WELFARE TRUST EIN 46-0563027 · last filed 990 for 2025
- IBEW LOCAL UNION 354 AND INTERMTN CHAPTER NECA RET BENEFIT FUND EIN 87-0633646 · last filed 990 for 2025
All nonprofits in LAS VEGAS · Nevada · Mutual and membership benefit